BUSINESS VALUATION SERVICES

The business valuation group at Thomas, Judy & Tucker, P.A. is trained and experienced in the preparation of rational, comprehensible, and defensible appraisals to meet your needs as well as the requirements or challenges of outside parties. Reports can be written or oral. Report formats include detailed reports and summary reports. Work provided can range from certified appraisals prepared in accordance the standards of the IRS, AICPA, and the American Society of Appraisers, to calculations of value based upon limited data and assumptions.

There are a number of factors that influence valuation opinions in addition to the obvious financial factors observed in a financial report. These include:

  • The valuation date
  • The purpose of the appraisal
  • The standard of value appropriate for the purpose
  • The level of ownership (controlling or minority interest)
  • Ownership rights specified in legal documents

Common uses of business valuation reports include:

  • Divorce proceedings
  • Gift tax returns
  • Estate tax returns
  • Tax deductions for charitable contributions of equity interests
  • Buy/sell agreements
  • Executive compensation issues
  • Analysis of market value for sales negotiations
  • Dissenting stockholder actions
  • Minority oppression action
  • Employee stock ownership plans (ESOPs)
  • Business damages

The valuation staff at Thomas Judy Tucker has more than twenty years of focused experience and training in the preparation of valuation reports. In addition to knowledge in the areas of corporate finance, accounting, and economic analysis, the staff has extensive testifying experience regarding business valuation in both state and federal courts.

Appraisals can be made for business entities of any size, fractional interests, intangible assets, and any industry group. In addition, valuation analysis can be provided for focused valuation issues including marketability and control adjustments. Services are also available for the preparation of financial projections for new business ventures.

All appraisals will include a thoughtful analysis of both the current financial position of the business, expected future earning capacity, and, if indicated, valuation adjustments for discretionary, non-operating, or non-recurring financial transactions.

For further information on how the business valuation service area of Thomas, Judy & Tucker, P.A. can help you with your valuation needs, please contact:
Diane Lahti, CPA, MBA
Accredited in Business Valuation by the AICPA
Certified in Financial Forensics by the AICPA

Accredited in Business Valuation & CFF Logos